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All Journal Jurnal Reviu Akuntansi dan Keuangan Wahana Riset Akuntansi EL-MUHASABA Journal of Applied Finance & Accounting Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal Kajian Akuntansi Journal of Accounting Science Jurnal Akuntansi dan Ekonomika Jati: Jurnal Akuntansi Terapan Indonesia Kompartemen : Jurnal Ilmiah Akuntansi JEM17: Jurnal Ekonomi Manajemen JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Jurnal Aplikasi Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan Akuntansi : Jurnal Akuntansi Integratif Value: Jurnal Manajemen dan Akuntansi JASF (Journal of Accounting and Strategic Finance) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Jurnal Inovasi Ekonomi Jurnal Ilmiah Manajemen Kesatuan Journal of Economic, Public, and Accounting (JEPA) Jurnal Akuntansi dan Keuangan Muhammadiyah Riau Accounting and Business Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) International Journal of Engagement and Empowerment (IJE2) Akuntansi dan Teknologi Informasi Jurnal Akuntansi dan Keuangan (JAK) Akuntansi Bisnis & Manajemen (ABM) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Share: Jurnal Ekonomi dan Keuangan Islam International Journal of Science and Society (IJSOC) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Accounting and Finance Management (JAFM) JURNAL ECONOMINA Jurnal Magister Akuntansi Trisakti Journal of Business, Social and Technology Jurnal Akuntansi Manado (JAIM) Enrichment: Journal of Multidisciplinary Research and Development IPSAR (International Public Sector Accounting Review) Kajian Akuntansi IIJSE Riset Akuntansi dan Keuangan Indonesia Journal Of Economic Sciences (Ekuisci) Akurasi POTENSI: Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Senarai Kearifan Lokal Akuntansi
Driana Leniwati
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Interpreting the Concept of Debt Based on Indonesian Patron-Client Perspective Driana Leniwati; Aviani Widyastuti; Rafli Sholana; Sri Wahjuni Latifah; Fahmi Dwi Mawardi
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 2 (2022): JASF (Journal of Accounting and Strategic Finance) - December 2022
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i2.291

Abstract

This study aims to interpret the concept of debt based on social phenomenon on Patron Client’s fishermen working-relationship in Pantai Sungai Bakau, Serayu, East Kalimantan. By using an interpretive paradigm, this study tries to interpret debt with a a case study research design. The data was obtained by conducting in-depth interviews with community of fishermen and fish collector (the owner of shipyard) who were the key informants. the method uses snowballing system for additional informants. The results of the interviews were grouped and data reduction was carried out before being analyzed and drawing conclusions or verification. Triangulation was also carried out with different question techniques that were asked to confirm the validity of the data to the surrounding community as additional informants. By using the triangulation technique, the researcher believes that the data obtained is valid. The results of this study found that the concept of debt have been interpreted as an obligation, family and trust relationship, and a mutually beneficial relationship on the context of Patron Client working-relationship. Empirically, on the broader meaning of debt, debt does not only as a form of obligation between the capital owner and the recipient of capital in the context of Patron-Client’s working-relationship, but debt should also be able to make familial relationship with the element of trust between them.
Digitalization of Accounting: Accountant Profession in Facing Challenges of Era 5.0 Khoirun Nisa' Syamsiyah; Driana Leniwati; Muhammad Wildan Affan
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 2 (2024): JASF (Journal of Accounting and Strategic Finance) - December 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i2.444

Abstract

This study aims to determine how the accounting profession responds to the issue of digitalization. This study uses a qualitative research method with a case study design. Data collection was conducted through interviews at one of the Public Accounting Firms in Malang. The findings in this study are concerned about client data leaks that affect trust in digital systems, especially in the use of Audit Tools and Linked Archive System (ATLAS) in their work, significant benefits in the efficiency and accuracy of accounting work through the use of technology, and threats to the accounting profession due to automation and the increasing risk of cybercrime. The results of this study itself offer strategic insights into dealing with changes in the landscape of the accounting profession, including strengthening data security, adapting skills, and developing policies that support digital transformation.
Enhancing Council Accountability and Performance Through Internal Audit in The Gambia and Sub-Saharan Africa Lamin K Drammeh; Nazaruddin Malik; Driana Leniwati
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 2 (2025): JASF (Journal of Accounting and Strategic Finance) - December 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i2.621

Abstract

Purpose: This paper examines the role of internal audit in accountability and performance in local government councils in The Gambia where the reforms of a decentralisation has enlarged the mandates without corresponding governance capacity. It bridges the gap in the empirical and theoretical literature by examining the effectiveness of internal audit at the sub-national level and deriving comparative lessons of African countries. Method: The qualitative research design was applied. They were semi-structured interviews with 26 officials, structured qualitative surveys and document analysis of audit reports and policy documents. The data were coded using open and axial and selective coding, cross-source triangulation to reveal institutional, political and operational forces which influence internal audit practices. Findings: The internal audit units lack independence, capacity, and ability to impact on procurement, budgeting, and service delivery decisions due to limited independence, capacity, and political interference. The challenges in developing countries are similar, and the ones peculiar to Gambia are the CEOs-controlled reporting lines and the administrative culture of the hierarchies. Observations in other countries such as Kenya, Ghana and South Africa reveal that independent audit committees and performance audit practices as well as statutory enforcement mechanisms enhance the utilisation and accountability results of audit. Implications: To improve internal audit, reforms that will improve the independence of auditors, institutionalise the follow up procedures, and the implementation of audit recommendations is necessary. All these are needed to reduce internal audit operations into concrete gains in accountability and council performance. Novelty/Value: This research is among the earliest qualitative evaluations of internal audit systems in Gambian local councils. It combines institutional and principal-agency theory and African comparative experience to suggest situation-specific avenues of enhancing accountability in decentralised governance settings.
Optimalisasi Pengelolaan Persediaan Melalui Sistem Informasi Akuntansi Berbasis SAP ERP Bagus Brasilio; Driana Leniwati
Value : Jurnal Manajemen dan Akuntansi Vol. 21 No. 2 (2026): Mei - Agustus 2026
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v21i2.8589

Abstract

The development of information technology has encouraged the transformation of inventory management to be more integrated and data-based, but there are problems such as dead stock and high inventory elimination costs still occur in the port sector. This study aims to analyze the application of SAP ERP-based Accounting Information System in minimizing the cost of inventory elimination and identifying obstacles and implementation opportunities at PT Terminal Petikemas Surabaya. The research uses an interpretive qualitative approach with a case study design. Data were obtained through in-depth interviews with six expert informants from the Planning and Inventory, Accounting, and Procurement Divisions, supported by observation, documentation, and literature studies. Data analysis was carried out using thematic analysis through the process of transcription, coding, categorization, theme determination, and triangulation. The results show that the implementation of SAP ERP improves the accuracy of stock data, integrates information between divisions, and accelerates the identification of slow-moving inventory and inventory aging, thus contributing to a reduction in the cost of inventory clearance. Internal documentation shows a decrease in the value of write-off inventory by about 28% after SAP ERP implementation. System optimization has not been fully achieved due to limited user competence, delays in data updates, lack of optimal use of analytics features, and managerial decisions that are not fully based on system indicators. These findings show that SAP ERP plays an enabler in improving the effectiveness of inventory management, with its success being influenced by the alignment between technology, human resources, and organizational governance.
Pendampingan Pembukuan Sederhana Berbasis Macro Vba Microsoft Excel Pada Pelaku UMKM Esco Cincau Hijau Bangun Busana; Ria Yunita; Wiendi Ratnasari; Dinar Nurhayati; Driana Leniwati
POTENSI: Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Vol. 2 No. 2: Juni 2026
Publisher : Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/potensi.v2i2.73

Abstract

Esco Cincau Hijau is a Small Medium Enterprise (SME) in food and beverage sector. Like many other SMEs, Esco Cincau Hijau were facing the common challenge which are disorganized financial record-keeping and maintained it in a rudimentary manner using physical ledgers. This condition leads to financial reports being inaccurate, unstructured, and difficult to use as a basis for business decision-making. Consequently, finansial access  from finance institutions is limited and business growth is hampered. To address these issues, a solution was devised involving the use of Microsoft Excel with VBA macros to record daily financial transactions and generate simple reports tailored to the needs of Esco Cincau Hijau. The methods used were problem identification, solution design, application implementation, monitoring, evaluation and joint reflection. The implementation of VBA’s macro-based bookkeeping in Excel, can facilitates Esco Cincau Hijau, as an SME operator, in recording daily financial transactions, viewing daily and monthly profit and loss statements. Furthermore, with systematic bookkeeping records, enables Esco Cincau Hijau to use these records as a basis for consideration seeking access to capital from banking institution.Esco Cincau Hijau merupakan salah satu pelaku UMKM di bidang kuliner. Sebagai pelaku UMKM, Esco Cincau Hijau menghadapi masalah umum yang dihadapi oleh pelaku UMKM yaitu pencatatan keuangan yang tidak tertib dan masih dilakukan dengan sederhana menggunakan buku fisik. Kondisi ini menyebabkan laporan keuangan tidak akurat, tidak terstruktur, dan sulit dijadikan dasar pengambilan keputusan bisnis. Akibatnya, akses pembiayaan dari lembaga keuangan menjadi terbatas dan pertumbuhan usaha terhambat. Atas permasalahan tersebut disusunlah sebuah solusi yaitu pemanfaatan Microsoft Excel berbasis Macro VBA untuk mencatat transaksi keuangan harian dan menghasilkan laporan sederhana sesuai kebutuhan Esco Cincau Hijau. Metode yang digunakan yaitu identifikasi masalah, perancangan solusi, implementasi aplikasi, monitoring evaluasi dan refleksi bersama. Dengan dilakukannya pembukuan berbasis macro VBA Excel dapat mempermudah Esco cincau Hijau sebagai pelaku UMKM mencatatkan keuangan harian, melihat laporan laba dan rugi harian maupun bulanan, serta dengan catatan pembukuan yang sistematis, dapat mempermudah Esco Cincau Hijau jika ingin menggunakan catatan tersebut sebagai bahan pertimbangan untuk mendapatkan akses permodalan perbankan.
Pengelolaan Ekowisata Boonpring oleh Badan Usaha Milik Desa (BUMDes) Dalam Meningkatkan Pendapatan Asli Desa Leniwati, Driana; Aisyah, Aliya Nur
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 4, No 2: October 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v4i2.12414

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengelolaan Ekowisata Boonpring oleh Badan Usaha Milik Desa (BUMDes) dalam rangka meningkatkan pendapatan desa (PADes). Penelitian ini menggunakan desain studi kasus dengan metode deskriptif kualitatif. Data kualitatif diperoleh dengan melakukan wawancara secara mendalam, observasi dan dokumentasi. Informan dalam penelitian ini adalah Kepala Desa, kepala BUMDes, karyawan, dan masyarakat. Reduksi data, penyajian data, trianggulasi dan penarikan kesimpulan merupakan analisis data yang digunakan dalam penelitian ini. Hasil penelitian menyatakan pengelolaan Ekowisata Boonpring sudah dilakukan dengan baik oleh Badan Usaha Milik Desa (BUMDes) Sanan kerto sesuai dengan prinsip kooperatif, partisipatif, emansipatif, transparan, akuntable, dan sustainable. Pengelolaan Ekowisata Boonpring yang baik diharapkan dapat meningkatkan Pendapatan Asli Desa secara berkelanjutan dengan menggali potensi desa melalui sektor pariwisata walaupun ada kendala dalam penerapan prinsip partisipatif yaitu kualitas Sumber Daya Manusia (SDM) yang perlu dilatih.
Risk-Based Audits to Reduce Water Loss (NRW) in PDAM Companies in Supporting Good Corporate Governance muchlis fauzi; Ahamd Juanda; Driana Leniwati
Enrichment: Journal of Multidisciplinary Research and Development Vol. 2 No. 11 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v2i11.295

Abstract

Risk-Based Audit to Reduce Water Loss (NRW) at PDAM Giri Tirta, Gresik Regency, is an important approach to supporting sustainable Good Corporate Governance (GCG). This study explores the use of risk-based audits at PDAM Giri Tirta in Gresik Regency to reduce Non-Revenue Water (NRW) and support Good Corporate Governance (GCG). The findings show that risk-based audits are effective in identifying water loss, improving operational efficiency, and enhancing the company's financial and governance practices. This research is designed as a case study of qualitative methods to analyze the implementation of risk-based audits in PDAM Giri Tirta, Gresik Regency. Primary data was obtained through interviews with the general director, the director of the Internal Control Department, the meter recording section, and the accounting section. In contrast, the secondary data was composed of financial documentation. The results show that the water leakage rate is still high, but risk-based audits can help identify and reduce water loss and improve the operational efficiency of PDAMs. The theoretical implication of this study is a paradigm shift in auditing towards a risk-based approach, while it can practically help PDAM companies manage risks and improve operational performance.
Analysis of Fixed Asset Management Based on Life Cycle Asset Theory and Its Relevance to Company Financial Performance Ahmad Juanda; Driana Leniwati; Shobiq Zainudin
Journal of Business, Social and Technology Vol. 7 No. 3 (2026): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v7i3.722

Abstract

Background: This research is motivated by the large proportion of fixed assets in the company's asset structure as well as the challenges of efficiency after the COVID-19 pandemic and company mergers. Objective: This study aims to analyze the role of fixed asset management based on the theory of asset life cycle in supporting the company's financial performance at PT X, a port service company in the Tanjung Perak area of Surabaya. Methods: The approach used is a qualitative method with an explanatory case study design. Data were obtained through interviews, observations, and documentation, analyzed using data reduction, presentation, and conclusion drawing with source triangulation. Results: The results indicate that asset life cycle-based management is associated with improved financial performance, reflected in ROA rising from 0.50 to 0.72 and Asset Turnover from 2.12 to 3.10 over 2021–2025, based on triangulated interview, observation, and documentation data. The acquire and commission phases were implemented well, while the operate and dispose phases still show weaknesses, including the absence of a preventive maintenance system. Asset electrification cut operational costs by about 60% and supported ESG goals, though it did not consistently affect cash flow, shaped instead by other operational and funding policies. Conclusion: This study concludes that optimizing asset management based on asset life cycle can improve operational efficiency and profitability, extending Asset Life Cycle Management theory to a port service context. Companies are advised to develop digital-based integrated asset management, implement preventive and predictive maintenance, and strengthen management across all life cycle phases.
Supervision and Control of Regional Assets at the Regional Asset and Financial Management Agency of City X, East Java: A Perspective of the Characteristics of Good Practice Afdholifah Ainunia Hago; Masiyah Kholmi; Driana Leniwati
Ilomata International Journal of Management Vol. 6 No. 4 (2025): October 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i4.1874

Abstract

Despite having received twelve consecutive unqualified audit opinions (WTP), the supervision and control of regional assets (Barang Milik Daerah/BMD) in City X, East Java, still face significant challenges, including undocumented assets and weak legal safeguards. These issues highlight a persistent gap between formal compliance and effective asset governance, a condition also found in previous studies across Indonesia. Unlike earlier research that primarily focused on regulatory adherence, this study applies the internationally recognized good practice framework to evaluate asset management in a localized Indonesian context. Through a qualitative case study of BPKAD City X, particularly its Subdivision for Supervision and Control, data were collected via semi-structured interviews and document analysis, then analyzed using Miles & Huberman’s interactive model. The findings reveal that while practices such as asset recording, digitization, transparency, and training are being implemented, strategic tools like the Strategic Asset Management Plan (SAMP), Life Cycle Costing (LCC), and multi-year planning remain underutilized. This study not only fills a gap in the literature by introducing a structured, internationally informed framework to the Indonesian local governance context but also contributes to ongoing discussions on public sector reform, offering insights into how institutional capacity and administrative culture influence the implementation of good practices in decentralized asset management.
Effect of Financial Report Quality and ESG Disclosure on Investment Efficiency in Non-Financial Companies on the Indonesia Stock Exchange 2018-2023 Friska Amanda Fitri Auliya; Masiyah Kholmi; Driana Leniwati
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1951

Abstract

This study examines the impact of financial reporting quality and Environmental, Social, and Governance (ESG) disclosure on investment efficiency in non-financial firms listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. Investment efficiency, defined as a firm’s ability to allocate capital to projects with positive Net Present Value (NPV), is increasingly important in Indonesia’s competitive and dynamic market. Despite growing interest, empirical evidence on the joint effects of financial reporting quality and ESG disclosure on investment efficiency remains limited, especially in emerging markets. This research investigates whether transparent financial reporting enhances investment efficiency and whether ESG disclosure constrains it. Using a quantitative method, 56 IDX-listed non-financial firms with consistent annual financial statements and Bloomberg ESG scores were selected via purposive sampling, yielding 336 firm-year observations. Investment efficiency was measured using residuals from the (Biddle et al., 2009) model, financial reporting quality through a modified accrual model, and ESG disclosure via Bloomberg ESG composite scores. Panel regression with bootstrapped standard errors (1,000 replications) was applied for data analysis. The results indicate that financial reporting quality positively affects investment efficiency (p < 0.05), while ESG disclosure negatively affects it (p = 0.05). These findings suggest that high-quality financial reporting improves capital allocation by reducing information asymmetry, whereas excessive or symbolic ESG practices may hinder efficiency if misaligned with strategic objectives. This study contributes to the literature by integrating financial reporting and ESG considerations within a single empirical framework in Southeast Asia, providing insights specific to the Indonesian context.
Co-Authors Adelya Rahmadhani Shafitri Adi Maulana, Bimo Adi Prasetyo Afdholifah Ainunia Hago Agung Muhammadiyah Prasetyo N.W Agung Prasetyo Nugroho Wicaksono Agung Prasetyo NW Agustin Dwi Haryanti Ahamd Juanda Ahmad Juanda Ahmad Juanda Ahmad Waluya Jati Aisyah, Aliya Nur Alan Januar Ahmed Ammar Tsaqif Annida Utami Putri Auliya, Friska Amanda Fitri Aviani Widyastuti Aviani Widyastuti Az Zahrah, Ulfah Syu'latul Az Zahrah, Ulfah Syu’latul Bagus Angan Brasilio Bagus Brasilio Bambang Haryadi Bangun Busana Catrin, Caterina Aruli Iskandar Darti Djuharni Deviandini, Ellisa Dhaniel Syam Dian Irani Agustina Dinar Ary Kartikasari Dinar Nurhayati Dita Suci Permatasari Drammeh, Lamin K Dwi Nur Fitriah Dwi Wahyuni, Endang Eko Ganis Sukoharsono Eko Setiawan Endang Dwi Wahyuni Endang Dwi Wahyuni Endang Dwi Wahyuni Endang Dwi Wahyuni Endang Dwi Wahyuni Erna Retno Rahadjeng Fahmi Dwi Mawardi Faishal Rachman Wahid Farah Fauziah Firmansyah Firmansyah Firmansyah Firnanda Kasih Mulia Fitriani, Nopita Friska Amanda Fitri Auliya Hago, Afdholifah Ainunia Hamdani, Helmi Difa Hanif Mauludin Haryadi, Bambang Hayati, Risalatul Hosnan, Ali Husna Bahakhiri Ihyaul Ulum Ika Anggie Wiasti Indahyani, Wiwit Siska Jannah, Fitriyahtul Jauhari, Irmawati Juanda, Achmad Juwita Nur Radeana Khaqimah, Millatul Khoirun Nisa' Syamsiyah Lamin K Drammeh Lilik Purwanti Mardjun, Joya Thasya Ikrimah Mariana Sari Dewi Marina Rimadhani Masiyah Kholmi Masiyah Kholmi Maulida, Dewi Nur Merie Satya Anggraini Merlina Maulida muchlis fauzi Mudrifah, Mudrifah Muhammad Jihadi Muhammad Muhammad Muhammad Wildan Affan Muhammad Wildan Affan Mulia, Firnanda Kasih Nadila Fitri Handayani Nazaruddin Malik Nazaruddin Malik Neyla Salsabila Novitasari Agus Saputri Okpriyanto, Deni Pamungkas, Wisnu Parwati, Khofifah Indah Permata, Rr Fatmasari Muliawati Pradio Rachmad Brilyan Pua Uda, Atikah Indawati Rafli Sholana Rahayu, Mellysia Dwi Ria Yunita Riko Agus Pramono Riska Harventy Sagina, Debby Mutiara Setu Setyawan Shobiq Zainudin Shobiq Zainudin Sindy, Winni Siti Atikah Siti Rohani Sonhaji Sonhaji Sri Wahjuni Latifah Sri Wahyuni Stevanus Dewangga Giovani Vernon Imagoro Sukma, Vega Melati Suwito, Candra Tri Wahyu Oktavendi Tri Wahyu Oktavendi Tumirin udin , Bahrul Ulum Wardani, Isma Wiasti, Ika Anggie Wicaksono, Agung Prasetyo Nugroho Widiarto, Rikha Wiendi Ratnasari Wiharta Dewananda Wijaya, Almaira Oktavia Yeney Widya Prihatiningtias Yuaninda, Naila Putri